How electronic documents are exchanged. How to switch to electronic document management? Who needs electronic documents

What should a company do if it decides to switch to electronic document management? What is the algorithm of actions, where to start?

The first thing to do is think about what results the company wants to get from. There are currently two areas of work. This is B2G document flow, that is, between enterprises and government agencies. And B2B, that is, the exchange of papers between enterprises. As for B2G - here we're talking about on connection to the necessary government agencies for a given enterprise, depending on the specifics of its activities. All our companies report to the tax office.

Then everything depends on the field of activity - for example, one company trades alcoholic products, the other, during production one way or another affects environment, a third firm engaged in insurance services, market securities and so on. We need to look at what other authorities require reporting. Once the list of departments to which we are going to report has been determined, we need to look at what proposals the electronic document management operator can make. Depending on this, the company selects the appropriate tariff plan. Next, an agreement is concluded, the required number of electronic signatures is drawn up, and the required software, seminars are held to teach how to use this software. That's all - document flow with government agencies takes place.

- Tell us more about B2B?

This, as I said, is the second type of digital document exchange. It is organized between business entities. It all depends on the specific enterprise. There is no general recipe for starting to send documents. There are situations when an enterprise is simply obliged to switch to electronic document management with its counterparties simply in order to survive.

In connection with the entry into force new normal from January 1, 2014, all digital signature users without exception will need to contact a certification center to replace key certificates. For now, all virtual papers signed with a valid certificate are recognized as documents certified by a qualified electronic signature.

For example: one of the large retail chains Not long ago I started working with my suppliers, exchanging exclusively digital documents. Thus, in order to supply his products to this network, the farmer needs to switch to electronic document management.

Advantages of EDI

Is there any benefit from switching to EDI for small and medium-sized businesses? It seems that so far digital can only bring real benefits to large organizations.

For small and medium-sized businesses, switching to electronic document flow is not a major task now. But you can take a closer look at it, “feel” it. Speed of document flow - this will be an advantage. But the use of EDI is not only about relationships with counterparties. This includes relations with government agencies, and here businessmen will be forced to move, there are no options.

Another very important point SMEs should remember - use electronic signature on trading platforms, this is a way to expand business. From 2014-2015, 15 percent of government orders will have to be placed among small and medium-sized businesses. Serious work is now underway to attract these companies to fulfill government orders. And this is a real chance to expand your business. Who would refuse to receive a contract for 100-200 thousand rubles with guaranteed payment?

Are there any benefits for small companies when paying for electronic document management services? After all, many organizations do not switch to EDI due to fear of high tariffs.

I gave an example today at the seminar: 995 rubles - a full range of services for document management with government agencies. If you calculate the cost of travel around Moscow on public transport several times a year at the authority where you need to submit documents, and also in both directions, then the amount of expenses will be very close to the cost that I announced.

If an accountant is not computer friendly, is it possible to make a mistake? In general, how difficult is it to work with such programs?

There are elements of format and logical control. If there is no malicious intent when creating a document, then it is almost impossible to miss. Well, if something is done on purpose or the user is inattentive, no program is insured that a person will enter 1,000,000 instead of 1000.

Digital signature

Why, in your opinion, has the transition to electronic document management not yet become widespread? What scares companies?

Is it really scary? Let's see, in our 63rd [Federal Law of 04/06/2011 No. 63-FZ “On Electronic Signatures” - approx. ed.] the law formulates the concept of three types of digital signature. This is simple, in fact it is a combination of login and password. Strengthened is a signature using cryptographic protection. And the electronic signature is qualified, the one issued by an accredited certification center. 90 percent of people in our country use a login and password. Either at ATMs, or on social networks, or in email. That is, we can say that almost everyone uses a simple signature.

Such a number of digital signatures used today is inconvenient neither for certification centers, nor for information systems, nor for users. I hope that during 2014-2015 we will have uniformity and the number of signatures will decrease.

As for a qualified signature, it is still used in few places. But it is used, for example, on the portal. And the more services it can provide, the more people will apply this signature. Its use is limited not so much by people's fear as by the lack of resources on which it can be used.

It's even easier in the corporate sector. Now about half of enterprises use electronic reporting systems, and they are all implemented with an electronic signature. And these companies employ the same people who seem to be afraid to switch to electronic document management. So this fear is more like a myth than a reality.

- Is it worth waiting for some significant changes legislation in the field of EDI?

After all, many are now talking about the imperfection of the legal field in this area... I would not call it imperfection, this is a normal process of developing legislation. In fact, the active use of electronic signatures in Russia is good if there are five years. Naturally, it is simply impossible to form a well-established regulatory framework over such a period, taking into account the development of technology. A systematic process of legislative development is currently underway. From what is worth waiting for: this is the final entry into force of the 63rd law on electronic signatures and the repeal of the 1st law [Federal Law of January 10, 2002 No. 1-FZ “On Electronic Digital Signatures”. This norm has become invalid since July 1 of this year - approx. ed.]. The law, by the way, is quite adequate and competent. There are no obvious gaps in it. It's quite structured. We hope that with its introduction the number of types of digital signatures will decrease. Now many government agencies and information systems put forward their own requirements for electronic signatures, which are not always in line with the law.

The presence of such a number of digital signatures is inconvenient neither for certification centers, nor for information systems, nor for users. Imagine that you have five signatures hanging on your keychain, but you must remember that one is for the tax office, the other is for trading platform, the third for Rosreestr and so on. I hope that during 2014-2015 we will have uniformity and the number of signatures will decrease.

Electronic document management between organizations - how does it work? What documents can be exchanged electronically, how to draw up an agreement with a counterparty to establish electronic interaction, and what should be included in the regulations? This will be discussed in our material.

An important element of any electronic document management is an electronic document. In order to give a document created in electronic form legally significant force, both parties to the electronic document flow must provide it with 3 important properties. The electronic document must:

Have the required details.
Comply with the approved format.
Certified by the signature of the responsible person.

If you and your counterparty have organized the generation of electronic documents in established formats at your enterprises, it is necessary to technically ensure your electronic interaction with them. How to do this?

In order for two separate systems to mutually and effectively exchange documents, it is necessary to specify all the nuances of document flow in special regulations.

First of all, you need to figure out what electronic documents must be signed with a simple electronic signature, and some with an enhanced one. The legally permitted types of electronic signatures are shown in the figure.

Documents may be included in electronic document flow with counterparties varying degrees significance and confidentiality. For example, the most stringent requirements apply to electronic invoices: they must be signed exclusively by UKEP and sent through an EDI operator (Order of the Ministry of Finance of Russia dated November 10, 2015 No. 174n). And for internal company documents, the use of UKEP is not mandatory. Therefore, the company itself decides what signature will be used to sign this or that internal document.

In the regulations on electronic document management, it is necessary to establish the procedure for signing electronic documents and outline the circle of responsible persons who have the right to sign them.

After resolving all regulatory issues with counterparties, you need to select an EDF operator through which you will exchange electronic documents and conclude an agreement with them. In addition, you will need to solve other problems:

Organize an electronic archive of received and sent electronic documents.
Make additions to accounting policy regarding the transition to electronic document management.
Provide responsible persons with electronic signatures.
Solve other organizational and technical issues necessary for efficient work systems.

Exchange of documents in the form of scanned images: how and when is this possible

The electronic exchange of documents between counterparties in the form of their scanned images has been practiced in companies for a long time - since the advent of various Internet postal services. To do this, you do not need any special programs or connection to EDF operators. However, the ease of using this method of document exchange has a number of significant disadvantages:

Inability to ensure guaranteed information security.
Significant expenditure of time and labor resources to convert a paper document into an electronic scanned image.
The need for subsequent printing of the document.
Impossibility quick exchange agreed documents.
Other disadvantages (lack of ability to track the document, delays in approval by hierarchy in the company, etc.).

This leads to a narrowing of the scope of application of this method of exchanging documents in electronic form between organizations. The exchange of scanned images is used mainly for those types of documents that are not legally significant for the company. And they are sent electronically to the counterparty only to speed up interaction (fulfillment of the terms of contracts or solving current business problems). At the same time, the paper original is sent by mail or courier service.

When do you need an application to connect to electronic document management?

Sometimes, for the purpose of external interaction with stakeholders, a company needs to formalize special form application for connection to electronic document management and a number of other documents. Most companies are faced with the need to fill out such an application when submitting electronic reports to the Pension Fund.

In this case, the participants in the electronic document flow will not be business partners, but the company and the extra-budgetary fund. The application cannot be written in any form - it ready-made template can be found on the Pension Fund website. It should contain the following data:

Details of the company that enters into electronic interaction with the fund.
Information about the telecom operator and the information cryptographic protection tool used.

But one application for electronic interaction with the fund is not enough. It is also necessary:

Before completing the application, select an accredited certification center that provides technical nuances connection of document flow via TKS with the subsequent conclusion of a contract (agreement) with it for the provision of services for the transfer of electronic documents.
After submitting the application and checking it by the fund’s specialists, enter into an agreement with the PRF on connecting to electronic document management. The form can be downloaded from the foundation’s website.

Electronic information exchange between companies and the Pension Fund of the Russian Federation allows you to provide personalized accounting information without visiting the fund, timely identify and correct errors in reporting, and solve a number of other problems.

For more information about electronic interaction with the Pension Fund of Russia, see this material.

The company itself determines how to switch to electronic document management with counterparties. But in any case, this is a negotiation process. The proposal to switch to electronic document management can be decided orally, in the form of a written invitation from one of the business partners, or by signing a special agreement.

To invite your counterparty in writing to establish electronic document management, you can send a letter to them. Sending out such letters helps a company with a large document flow to invite new and existing partners to electronic interaction.

In the text of the letter, you need to inform the counterparty in a concise form:

On the legally established possibility of electronic document management.
Its advantages.
Forms of documents that are planned to be exchanged electronically.
Actions required to switch to this system.

A sample letter about the transition to electronic document management (excerpt) is presented below.

Without changing the text of the letter and substituting only the details of the counterparties, you can quickly inform them of your desire to organize a mutual electronic exchange of documents.

Agreement on the exchange of electronic documents between legal entities

Counterparties can specify the nuances of paperless interaction in a separate agreement on electronic document management. How to compose it?

The legislation does not establish special requirements for the form and content of the agreement on electronic document flow between legal entities. Therefore, its composition and content are determined by its participants. In this case, it is necessary to comply with the style and structure common to such documents (it is necessary to describe the subject of the agreement, validity period, details of the parties and other issues).

The figure below shows the main (possible) sections of such an agreement.

To establish electronic interaction, it is necessary to agree on its nuances. This can be done verbally, by sending a letter and/or by signing a separate agreement. It will also be necessary to resolve a number of related issues (prescribe the procedure for electronic document exchange, identify responsible persons, provide them with an electronic signature, etc.).

A system that allows you to optimize accounting, transfer and receipt of documents from partners. This ensures high level encryption and security.

Every organization should be responsible for maintaining accounting, and if previously only facsimile (printed) documents were used, now they are being replaced by electronic ones. The main reasons why companies are switching to electronic exchange of documents with counterparties, - optimization of work, minimization of time and financial costs.

Methods for switching to EDI with counterparties.
Does your company need EDI?
How to organize electronic document flow with counterparties.
Concluding an agreement with the operator.
Purchasing a certificate.
Connection of counterparties.
How to establish electronic exchange of documents with counterparties.

Ways to switch to EDI with counterparties

There are two ways to exchange documents with counterparties.

Directly. To do this, you need to conclude a contract (agreement), which should spell out the methods and procedure for interaction. It should be remembered that not all papers can be transferred directly.
Through the service. The electronic document exchange service is beneficial because, by connecting to the operator’s network, the client receives an intermediary who has invoices, personnel, technical and legal forces for the legal exchange of any documents.

Using the services of an operator is the best choice. There is an order of the Ministry of Finance No. 50n, according to which the transfer of invoices in electronic form can only be carried out through an EDI operator; only such an intermediary will be able to confirm the fact of transfer of papers, if necessary.

Does your company need EDI?

The main task that is solved by electronic document management is optimizing the cost of time and money for exchanging papers. In the EDI system you can quickly and easily find any document, send it to your counterparty, and monitor the work of your employees. Electronic document management saves not only time, but also company resources - there is no need to spend money on mail or courier.

When implementing EDI, the following tasks are solved:

Development of automated work for coordination and approval.
Storing all documents on a single server.
The ability to quickly track the history of document flow with a specific counterparty.
Creating projects with a large number partners and participants.
High degree of security and protection of trade secrets.

In other words, electronic document management is needed by those companies whose managers strive to optimize and automate work as much as possible, and build a transparent business model that is easy to control remotely.

How to organize electronic document flow with counterparties

There are three steps to follow.

Conclude an agreement with the operator.
Buy cryptographic protection tools.
Attach counterparties to the system.

Conclusion of an agreement with the operator

This is sometimes referred to as “adherence to regulations.” This document describes all the nuances of cooperation, terms of connection to the system and cost, and also indicates the legal aspects of interaction.

Purchasing a certificate

There are three types: simple, reinforced unqualified, reinforced qualified. The certificate is necessary for the document to be recognized as equivalent to its paper counterpart. - replacement of a handwritten signature and affixed company stamp. A cryptographic protection tool is required to protect, encrypt and decrypt electronic signatures (purchased from the operator).

Connection of counterparties

Most likely, some of your business partners are already using one or another EDI system. Even if he is not a Taxnet client, it doesn’t matter. With the help of (technology that allows you to exchange documents between different EDF operators), you can establish interaction.

Partners who are not registered in any EDI system must be convinced of the effectiveness of such a means of exchanging documents. As a rule, this is not a big deal, since almost all entrepreneurs have already heard about the benefits of EDI and have an idea of how these systems work. You can push them to a positive decision by giving them free access to the system for two to three months. You can discuss such points with our specialists - they will tell you how best to proceed.

How to establish electronic exchange of documents with counterparties

The Taxnet company has been developing IT solutions for enterprises for 15 years, including the development of the “” system, which allows you to quickly, reliably, conveniently and inexpensively establish electronic exchange of documents with counterparties. The system was installed by 100,000 clients (more than 700 partners throughout the country). What do we offer?

We will ensure legal force for all transferred documents.
Fast interaction, sending/receiving documents between you and your partners.
Reliable protection against unauthorized access.
Security of documents at all stages of transportation and during storage.
User support and staff training in using the program.

Thanks to well-established work, we will ensure a quick connection to the system and a smooth transition to EDI. To contact us, fill out an application on the website or call 8-800-333-80-89. Our specialists will provide personal advice and tell you about the details of cooperation!

All activities of any organization are carried out through the exchange of documents on paper. Extension information society led to the emergence of electronic documents.

This form of documents is increasingly used among management personnel of various organizations and other structures. Widespread acquired, interaction with the Pension Fund and the Tax Inspectorate.

It has also become actively used among various organizations.

Electronic exchange of accounting documents was legalized several years ago.

Since 2002, Federal Law No. 1-FZ “On Electronic Digital Signature” has equated paper and electronic documents in their legal force, but in July 2013 this normative act invalid.

Federal Law No. 63-FZ dated April 6, 2011 “On Electronic Signatures” establishes the basic rules for the interaction of organizations using electronic signatures. Joint order of the Ministry of Finance and the Federal Tax Service of Russia dated February 17, 2011 No. ММВ-7-2/168@ approved the basic rules for submitting documents to the tax office.

Registration, recording and exchange of invoices in the form of an electronic document between various organizations takes into account the conditions of the Ministry of Finance, approved by order No. 50n dated April 25, 2011.

Government Decree No. 1137 dated December 26, 2011. rules for filling out and new forms of invoices and a number of other accounting documents have been determined. The exchange of invoices in electronic form via special communication is carried out in a certain format, which is approved by order of the Federal Tax Service of Russia dated January 30, 2012 No. ММВ-7-6/36@.

Order of the Federal Tax Service dated 03/05/2012 No. ММВ-7-6/138@ determined the format in which some accounting documents should be for exchange and submission to the tax authorities.

In order for organizations to exchange TORG-12 accounting documentation and the Work Acceptance Certificate in the required format, the Federal Tax Service issued order No. ММВ-7-6/172 dated March 21, 2012.

Primary documents issued electronically will be confirmed only after they have been marked.

All exchange of accounting documents in electronic format between counterparties occurs using electronic document management, which are guided by the order of the Federal Tax Service dated April 20, 2012 No. ММВ-7-6/253@.

Advantages of electronic document management

All changes introduced by legislation in the interaction between counterparties undoubtedly have a number of advantages.

The introduction of electronic document management leads to a reduction in the time for exchanging documents. This occurs by saving time on processing and delivering documents between organizations on both sides.

Time is saved when recording transactions in accounting registers, when monitoring errors, reducing the stages of document processing and generating reports.

Primary accounting documents(invoice, certificate of completion and delivery note), drawn up on paper and signed by the manager, with which all organizations are accustomed to working, will gradually be transferred to electronic format.

All document flow between counterparties occurs according to the following scheme:

The selling organization creates a document in its accounting system. Using cryptographic software, signs a document with an electronic signature. Next step the organization uploads the completed document into the operator’s system and sends it to the counterparty, who accepts it through special software.
Then the buyer enters the received electronic document into his accounting program, checks the transaction for compliance, if everything is completed without errors, then puts his electronic signature and sends it back to the seller through the operator. If inaccuracies or errors are discovered during the inspection, the buyer sends the seller a notice of refusal indicating the reasons.

The selling organization reflects the electronic document in its accounting as issued after receiving a confirmation signal from the electronic document management operator about the acceptance of the file and notifying the buyer that the document has been received.

According to regulations, the exchange of accounting documents between counterparties is carried out both in paper and electronic form.

Documents executed in electronic form and signed with an electronic signature have equal legal force, as well as paper documents signed by the manager.

Document flow between organizations is carried out through an operator, which allows reducing time for accounting and processing

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Documents can be signed on paper or electronically. On paper for a long time, electronically - it’s unclear how.

Pavel Ovchinnikov

12 years of experience working with electronic documents

But I’ve been dealing with electronic documents for twelve years and I’ll tell you: it’s an incredible thrill. Let me tell you how it all works, with examples.

Briefly speaking

To start managing electronic document management, you need:

Convince counterparties to start exchanging electronic documents.
Buy an electronic signature certificate.
Decide on the method of sending documents: through a special service or without it.

Who needs electronic documents

Despite the convenience and modernity, few maintain electronic document management. If an entrepreneur with simplified taxation enters into a couple of contracts a year, it may not be so scary for him to send printed documents a couple of times. But there are cases when electronic document management is extremely useful.

Large companies electronic documents help reduce costs if the volume of external correspondence exceeds several hundred documents per month. For them, the delivery of papers directly affects the speed of transactions. Documentation costs can amount to hundreds of thousands of rubles a year, and the risks associated with losses, errors and fines from the tax office further increase costs.

Even if you now sign one act every six months, this does not mean that your business will not grow. You may have large partners who work with electronic documents, and they will demand the same from you.

For example

The online store regularly accumulated tens of millions of receivables due to the fact that the invoice contained once again We made a mistake: the goods are in a truck and cannot be accepted into the warehouse. Days pass while they wait for the courier with the corrected document to arrive from the supplier. We introduced electronic documents, and now all adjustments to documents take less than an hour.

And in a large energy sales company during on-site tax audits inspectors annually found violations and errors in documents. The check for fines reached 120,000 rubles per year. It got to the point where the finance department budgeted this money in advance as overhead expenses. Electronic document management has been introduced, and now the accuracy of documents is controlled by programs, not people. There are no more errors.

What is an electronic document

An electronic document is a regular document or PDF file that can be created and read in any editor. It is important that it be signed with a special electronic signature and sent in a special way.

So that a partner, lawyer or judge has no doubt that you signed the electronic document and no one changed it, digital security specialists came up with an electronic signature. It's like a fingerprint placed on your document's unique set of bits and bytes. Roughly speaking, when you sign something electronically, you are saying, “I authenticate this set of bits.”

An electronic signature is attached to any document, after which it is considered signed. The document can be read without a signature. It only guarantees that you have the same unchangeable document in front of you, in the form in which it was sent to you. If you change something in a document and save it, its set of bits will change - the signature will be invalid.

For example

The two companies decided to sign an electronic contract. We drew up a contract and agreed on the terms. Now one company signs the contract with its signature and sends it to the other. She opens the contract and decides to quietly correct something, for example the amount of fines. Corrects. Saves. Sends first. She looks - oops! - the original signature on this agreement was broken. It means they fixed something, the villains. Then they go to punch him in the face, probably.

Where to get an electronic signature

An electronic signature is purchased at a special certification center. You just need to find a convenient center in your city. The main thing is that it is included in the list of accredited centers of the Ministry of Communications of the Russian Federation.

The same thing can be done right at the office of the certification center: just come with all the documents and fill out an application. But in this case, you will have to wait until the cashless payment goes through - this may take several hours. You cannot pay for a certificate in cash for a company, just as you cannot receive it remotely.

How does an electronic signature work?

The legal force of an electronic signature is described in the federal law “On Electronic Signatures”.

The law defines the types of signatures: simple, unqualified and qualified. You can sign documents from any of them, but with reservations: qualified - for tax purposes, trading and in some cases for court; simple and unqualified - for everything else.

Simple or unqualified signature

An affordable and cheap option, but with limited use. An unqualified signature contains cryptographic algorithms, but is not verified by any certification authority. A simple one is just a combination of login and password, account on the government services website or the email address of the counterparty.

Such signatures are suitable if you do not participate in electronic trading, do not exchange electronic primary documents and do not send tax reports. A simple signature can be used for contracts, invoices and acts, but you will have to sign a separate agreement with the counterparty and record the agreement of the parties to trust such a signature.

If you have dozens of counterparties and various documents, the circuit will not work. You will have to sign such a document with everyone, and over time this process will slow down, not speed up, the work. Then it is better to think about another electronic signature certificate.

To use a simple electronic signature, you need to print and sign a paper version of the agreement or include special item into an agreement with a counterparty - this is a legal requirement.

Qualified Signature

This signature is suitable for invoices and tax purposes. By law, electronic invoices can only be signed with this signature. A qualified certificate costs from 1000 RUR, it can only be purchased at a certification center that is part of the trust zone of the Federal Tax Service.

Every year, the qualified signature certificate must be renewed, which adds additional worries: you need to monitor the validity period and order a reissue on time.

To work with a qualified signature, you need to install a special program - a cryptographic information protection tool. The program attaches an electronic signature to the document and verifies the signatures of other participants in the exchange.

You can choose paid program(“Cryptopro TsSP”) or free (“Vipnet TsSP”). Functionally, they are almost the same, but compatibility problems may arise with the free one. Both work on Windows and Mac. The paid one costs about 1000 RUR, the annual payment for an electronic signature certificate is about 1000 RUR.

Some use a cloud-based electronic signature; it does not require installing a cryptographic protection program. The cloud signature is stored in the exchange service, and every time you sign a document, you receive an SMS on your phone confirming the action. This certificate is cheaper and more convenient to use, but less secure than a crypto protection program.

Why do you need a document management operator?

A signed electronic document can be sent via regular email, but this is not secure. If your email is hacked, the documents will end up in the hands of the criminals. Therefore, for example, tax office accepts declarations only through special services. You must exchange electronic invoices through the same services, otherwise you will violate the order of the Russian Ministry of Finance. Such services are called document flow operators.

For a simple user, this is a pumped-up e-mail. It works through a browser, there are incoming and outgoing folders, an address directory, built-in search, and a document editor. Inside there is a high-load service with secure communication channels and encryption that ensure the security of document transfer.

You don’t even need to enter into an agreement with the electronic document management operator. Simply register, download the electronic signature certificate and pay the invoice. The operator takes care of the rest: notifies the Federal Tax Service that you have joined the exchange, monitors the formats and guarantees compliance with the legislation of the Russian Federation.

There are several dozen such services in Russia. In terms of price, functionality, reliability and speed, they are approximately the same. It is customary to choose operators based on the quality of service: how quickly technical support works, whether the operator is ready to help connect counterparties, what opportunities it offers, and whether it has consultant-analysts who will help you implement the service in your work.

Your counterparty will also have to connect to the operator. He can choose yours or anyone else - then the exchange will go through roaming, as in cellular communications.

How much do electronic documents cost?

When working through an operator, you only pay for the document signed by both parties. On average, the cost of sending a document is about 6-8 R, and all incoming messages are free.

Usually, beginners buy a minimum package of 300 documents, which runs out very quickly. Then you need to buy the next package. It is more profitable to buy an unlimited annual package or negotiate individual terms.

Switching to electronic documents is beneficial if you send 100 or more documents per month or at least 1000 documents per year. Then you will reduce paper and delivery costs by almost 5 times.